SCHEDULES
SCHEDULE 19Company tax returns, etc.: minor and consequential amendments
Taxes Management Act 1970 (c. 9)
22
1
Section 43A of the Taxes Management Act 1970 (further assessments: claims etc.) is amended as follows.
2
In subsection (1) for paragraph (a) substitute—
a
where by virtue of section 29 of this Act an assessment to income tax or capital gains tax is made on any person for a year of assessment, and
3
In subsections (2), (3), (4) and (5) for “chargeable period”, wherever occurring, substitute “year of assessment”.